Composite Supplies under EU VAT: Closer Encounters of the Third Kind?

Composite supplies are one of the most commonly debated issues under European VAT (EU VAT). Despite its unquestionable relevance as a topic, neither Directive 2006/112/EC (the VAT Directive) nor Council Implementing Regulation (EU) no. 282/2011 (the VAT Implementing Regulation) contain any settled rule providing a clear indication on how to deal with the issue of single or multiple supplies. Fortunately, some guidance on the VAT treatment of composite supplies have been provided, through the years, by the Court of Justice of the European Union (CJEU). Starting from its milestone decision in Card Protection Plan (Case C-349/96), the CJEU has in fact developed a specific doctrine on the treatment of transactions comprising ‘a cluster of features and acts’ [1], i.e. composite supplies.

Source: Giorgio Beretta (Editor) (Università Carlo Cattaneo – LIUC) on Kluwer

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